From Longman Business Dictionaryretained earningsreˌtained ˈearningsACCOUNTINGFINANCE a company’s profit for a particular period of time not paid out in DIVIDENDs to people owning shares, but put into its RESERVEsRetained earnings grew last year as per-share earnings of $13.74 far exceeded the $2-a-year dividend rate. → earnings